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South Athletic Complex Site <br /> City of Lino Lakes, Minnesota <br /> MARKET DATA APPROACH <br /> We have conducted a survey of sales of land in the City <br /> of Lino Lakes that are considered to be comparable to the <br /> subject. We have relied upon sales believed to be arms length <br /> transactions that are representative of the market value for <br /> that type of property in this area. Since no two properties <br /> are ever truly identical, we have made adjustments to the <br /> sales data relied upon to account for material perceived <br /> differences in between the sale and the' subject property. <br /> Adjustments were made for factors such as location, <br /> availability of utilities, topography, and time of sale. <br /> Details regarding the•most pertinent sales relied upon are <br /> reported below. <br /> Page 21 <br />